Search results

1 – 9 of 9
Article
Publication date: 30 January 2024

Ghansham Anand, Dita Elvia Kusuma Putri and Tristania Faisa Adam

This paper aims to analyze the legal framework of land degradation in Asia and provide market shared liability as a new theory to solve a problem regarding the difficulty for…

Abstract

Purpose

This paper aims to analyze the legal framework of land degradation in Asia and provide market shared liability as a new theory to solve a problem regarding the difficulty for judges to determine the percentage of compensation for corporations responsible for land degradation. This paper aims also presents a theory to solve the problem of the vacuum of legal responsibility theory, which can make corporations proportionally responsible in terms of causing land degradation.

Design/methodology/approach

This was done through legal research methods, mainly with systematical interpretation. The approach used in this paper is conceptual, statute and comparative approach.

Findings

By analyzing the related legal norms, it can be understood that in Asian countries, such as Indonesia, Thailand and Malaysia, there are regulations regarding land degradation. However, the regulations in these countries are not specific and tend to focus on nature conservation, which has an impact on handling land degradation. Therefore, it needs special regulation to deal with land degradation. One of the things that need to be regulated about land degradation is a market shared liability.

Research limitations/implications

This research is limited to regulation in the Asia region. By analyzing the regulation, this paper will provide an analysis about the land degradation regulation mechanism in Asia and give an analysis about market shared liability as one of the solution to handling land degradation. Having the same ground rules will create synergies between countries in Asia to handle land degradation.

Originality/value

This paper is the first systematic legal research comparing regulations from three nations in Asia on land degradation and the first paper to provide market shared liability as a solution to handling land degradation.

Details

Journal of Property, Planning and Environmental Law, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9407

Keywords

Article
Publication date: 3 May 2023

Bhavna Mahadew

The lack of legal framework on corporate criminal liability (CCL) in Mauritius is a matter of concern with the growing number of corporate crimes. The purpose of the paper is…

Abstract

Purpose

The lack of legal framework on corporate criminal liability (CCL) in Mauritius is a matter of concern with the growing number of corporate crimes. The purpose of the paper is therefore to provide a critical overview of the existing framework on CCL in Mauritius with the aim of underlining its deficiencies and lacunas. As a consequence, an attempt is made to compare the Mauritian model with the French one, so that salient features and characteristics of the French model of CCL can be borrowed into the Mauritian legal framework.

Design/methodology/approach

This paper adopts the black-letter approach and the comparative research methodology. The legislative framework of Mauritius on CCL will be compared to the related laws of France with the goal of drawing lessons and inspirations for Mauritius, given that the French model of CCL is well established and highly effective.

Findings

The mandatory application of the identification principle in CCL, inspired from the British common law, is a serious impediment towards successful criminal prosecution of companies responsible for criminal offences. In addition, the lack of clear legal provisions on substantive and procedural aspects of CCL is a matter of concern and demonstrates the dire need for legal amendments and action from the legislator as the paper discusses.

Originality/value

To the best of the author’s knowledge, this paper will be among the very first one tackling this area of law from a comparative perspective. The issue of CCL has indeed receive very little academic attention and this paper will help in filling the literature gap on this matter. It will also help future research on the matter for students, academics and corporate law practitioners.

Details

Journal of Financial Crime, vol. 31 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 18 March 2024

James D. Grant

The goal was emancipatory, to characterise and dislodge oppressive management practices, to allow for the possibility of seeking an alternative organisational construction free of…

Abstract

Purpose

The goal was emancipatory, to characterise and dislodge oppressive management practices, to allow for the possibility of seeking an alternative organisational construction free of postcolonial/subaltern subordination and discrimination in a local, well-documented narrative.

Design/methodology/approach

The study was informed by a postcolonial/subaltern perspective and drew on the employment experience of an Aboriginal woman, Canada’s first Indigenous Dean of a law school. The researcher employed a combination of case study and critical discourse analysis with the aim of advancing rich analyses of the complex workings of power and privilege in sustaining Western, postcolonial relations.

Findings

The study made several conclusions: first, that the institution, a medium-sized Canadian university, carefully controlled the Indigenous subaltern to remake her to be palatable to Western sensibilities. Second, the effect of this control was to assimilate her, to subordinate her Indigeneity and to civilise in a manner analogous to the purpose of Indian residential schools. Third, that rather than management’s action being rational and neutral, focused on goal attainment, efficiency and effectiveness, it was an implicit moral judgement based on her race and an opportunity to exploit her value as a means for the university’s growth and status.

Originality/value

Through a postcolonial/subaltern perspective, this study demonstrated how management practices reproduced barriers to the participation of an Indigenous woman and the First Nations community that an organisation was intended to serve. The study demonstrated how a Western perspective – that of a university’s administration, faculty and staff – was privileged, or taken for granted, and the Indigenous perspective subordinated, as the university remained committed to the dispossession of Indigenous knowledge and values.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5648

Keywords

Open Access
Article
Publication date: 10 November 2023

Sue-Ting Chang and Jia-Jhou Wu

The study aims to propose an instrument for measuring product-centeredness (i.e. the extent to which comment content is related to a product) using word embedding techniques as…

1952

Abstract

Purpose

The study aims to propose an instrument for measuring product-centeredness (i.e. the extent to which comment content is related to a product) using word embedding techniques as well as explore its determinants.

Design/methodology/approach

The study collected branded posts from 205 Instagram influencers and empirically examined how four factors (i.e. authenticity, vividness, coolness and influencer–product congruence) influence the content of the comments on branded posts.

Findings

Post authenticity and congruence are shown to have positive effects on product-centeredness. The interaction between coolness and authenticity is also significant. The number of comments or likes on branded posts is not correlated with product-centeredness.

Originality/value

In social media influencer marketing, volume-based metrics such as the numbers of likes and comments have been researched and applied extensively. However, content-based metrics are urgently needed, as fans may ignore brands and focus on influencers. The proposed instrument for assessing comment content enables marketers to construct content-based metrics. Additionally, the authors' findings enhance the understanding of social media users' engagement behaviors.

Details

Industrial Management & Data Systems, vol. 124 no. 1
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 10 January 2024

Tony Yan and Michael R. Hyman

The purpose of this paper is to provide a critical historical analysis of the business (mis)behaviors and influencing factors that discourage enduring cooperation between…

Abstract

Purpose

The purpose of this paper is to provide a critical historical analysis of the business (mis)behaviors and influencing factors that discourage enduring cooperation between principals and agents, to introduce strategies that embrace the social values, economic motivation and institutional designs historically adopted to curtail dishonest acts in international business and to inform an improved principal–agent theory that reflects principal–agent reciprocity as shaped by social, political, cultural, economic, strategic and ideological forces

Design/methodology/approach

The critical historical research method is used to analyze Chinese compradors and the foreign companies they served in pre-1949 China.

Findings

Business practitioners can extend orthodox principal–agent theory by scrutinizing the complex interactions between local agents and foreign companies. Instead of agents pursuing their economic interests exclusively, as posited by principal–agent theory, they also may pursue principal-shared interests (as suggested by stewardship theory) because of social norms and cultural values that can affect business-related choices and the social bonds built between principals and agents.

Research limitations/implications

The behaviors of compradors and foreign companies in pre-1949 China suggest international business practices for shaping social bonds between principals and agents and foreign principals’ creative efforts to enhance shared interests with local agents.

Practical implications

Understanding principal–agent theory’s limitations can help international management scholars and practitioners mitigate transaction partners’ dishonest acts.

Originality/value

A critical historical analysis of intermediary businesspeople’s (mis)behavior in pre-1949 (1840–1949) China can inform the generalizability of principal–agent theory and contemporary business strategies for minimizing agents’ dishonest acts.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Book part
Publication date: 19 March 2024

Noah McClain

In the mid-2000s, the operator of New York City’s mass transit network committed more than a half-billion dollars to military contractor Lockheed Martin for a security technology…

Abstract

In the mid-2000s, the operator of New York City’s mass transit network committed more than a half-billion dollars to military contractor Lockheed Martin for a security technology capable, in part, of inferring threats based on analysis of data streams, of developing response strategies, and taking automated action toward alerts and calamities in light of evolving circumstances. The project was a failure. This chapter explores the conceptualization and development of this technology – rooted in cybernetics – and compares its conceptual underpinnings with some situated problems of awareness, communication, coordination, and action in emergencies as they unfold in one of the busiest transport systems in the world, the New York subway. The author shows how the technology, with all the theatrical trappings of a “legitimate” security solution, was apparently conceived without a grounded understanding of actual use-cases, and the degree to which the complex interactions which give rise to subway emergency can be anticipated in – and therefore managed through – a technological system. As a case-study, the chapter illustrates the pitfalls of deploying technology against problems which are not well-defined in the first place, to the neglect of investments against much more fundamental problems – such as inadequate communication systems, and unstable relationships with emergency response agencies – which might offer guaranteed benefits, and indeed lay a firm groundwork for future deployment of more ambitious technology.

Details

Technology vs. Government: The Irresistible Force Meets the Immovable Object
Type: Book
ISBN: 978-1-83867-951-4

Keywords

Article
Publication date: 16 May 2023

Sucharita Maji, Nidhi Yadav and Pranjal Gupta

The inclusion of LGBTQ + persons (lesbian, gay, bisexual, transgender, queer and having other sexual orientations and gender identities) is a crucial step in improving gender…

1700

Abstract

Purpose

The inclusion of LGBTQ + persons (lesbian, gay, bisexual, transgender, queer and having other sexual orientations and gender identities) is a crucial step in improving gender diversity in the workplace; however, till date, it remains a significant challenge for human resource management professionals. The current study critically examines this issue of an inclusive workplace for LGBTQ + people through a systematic review of the existing research that has empirically studied their experiences at the workplace. It also examines the resistance and challenges organizations face in LGBTQ + diversity training and provides future research avenues.

Design/methodology/approach

For systematically reviewing the literature, Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) model has been used. A total of 101 empirical studies have been reviewed.

Findings

The result shows that LGBTQ + people encounter multiple negative workplace experiences, including proximal (hiring discrimination and housing discrimination) and distal workplace discrimination (unsafe work climate, microaggressions and harassment). These aversive experiences lead to work stress while also mandating that people manage their sexual identity and style of dressing. This stress, in turn, impacts their work–family outcomes, job satisfaction and decision-making with regard to their careers.

Originality/value

The paper provides a holistic understanding of the aversive workplace experiences encountered by sexual minorities.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 2
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 6 February 2024

Grant Samkin, Dessalegn Getie Mihret and Tesfaye Lemma

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected…

Abstract

Purpose

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Design/methodology/approach

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

Findings

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

Research limitations/implications

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

Originality/value

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 25 January 2023

Basil Tucker, Lee D. Parker and Glennda E.M. Scully

The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting…

3748

Abstract

Purpose

The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting schools in changing environment of Australian universities.

Design/methodology/approach

Evidence is drawn from semi-structured interviews with 28 current or previous heads of school, research deans, deans of teaching and learning, school managers and human resource managers from 16 Australian universities and interpreted from the theoretical perspective of rational choice theory.

Findings

The findings suggest the incidence of a range of dysfunctional behaviours occurring in accounting schools. Even when such behaviours are limited in frequency, their consequences are nevertheless found to have far-ranging and potentially destructive change impacts for both individuals and the university. Formal management control systems designed to address such behaviours are perceived to be largely ineffective in identifying, managing, eliminating or even mitigating the consequences of such dysfunctionality. Instead, it is informal control processes that are preferred in dealing with dysfunctionality.

Originality/value

This study enhances our understanding of the role of management control in dealing with dysfunctional behaviour within university accounting schools, and points not only to the difference between the design and use of management controls but also to the implications of this disconnect between the underlying intent of control design and their actual use in the context of environments that are subject to significant change.

1 – 9 of 9